Bill Summary – FastDemocracy

Florida Senate - 2025                                         SB 62
      By Senator Rodriguez
      40-00003B-25                                                202562__
                           A bill to be entitled
        An act relating to resilient buildings; creating s.
        220.197, F.S.; defining the term “resilient building”;
        specifying that owners of resilient buildings are
        eligible to receive a specified tax credit; specifying
        that a resilient building may qualify for such tax
        credit only once; requiring building owners to file a
        specified application with the Department of
        Environmental Protection by a specified date in order
       to claim such tax credit; authorizing the department
       to accept such applications electronically; specifying
       requirements for such applications; authorizing the
       department to disclose certain data that meets
       specified requirements; authorizing the department to
       publish certain data; requiring the department to take
       certain actions; requiring a building owner to attach
       a specified letter to certain tax returns; providing
       that a building owner may file only one application
       with the department; providing exceptions; specifying
       the amounts of the tax credit; authorizing a building
       owner to carry forward the unused amount of a tax
       credit to a subsequent tax year; authorizing the
       transfer of all or part of the tax credits under
       certain conditions; requiring the department to
       rescind eligibility for the tax credit under certain
       circumstances; requiring the Department of Revenue and
       the Department of Environmental Protection to adopt
       rules; creating s. 403.8053, F.S.; creating the
       Florida Resilient Building Advisory Council adjunct to
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      Florida Senate - 2025                                          SB 62
      40-00003B-25                                                202562__
       the Department of Environmental Protection; providing
       the purpose of the advisory council; requiring the
       department to post certain policies on its website;
       providing for the duties, membership, and meetings of
       the advisory council; requiring the department to
       provide the advisory council with staffing and
       administrative assistance; providing for expiration of
       the advisory council; amending ss. 213.053, 220.02,
       and 220.13, F.S.; conforming provisions to changes
       made by the act; providing an effective date.
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  Be It Enacted by the Legislature of the State of Florida:
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       Section 1.   Section 220.197, Florida Statutes, is created to
  read:
       220.197 Resilient building tax credit program.—
       (1) As used in this section, the term “resilient building”
  means any of the following:
       (a) A building that has a Leadership in Energy and
  Environmental Design (LEED) certificate of silver, gold, or
  platinum in building design and construction (BD+C), which
  certificate meets the requirements for the LEED resilience
  pathway.
       (b) A building that has an LEED certificate of silver,
  gold, or platinum in operations and maintenance (O+M), which
  certificate meets the requirements for the LEED resilience
  pathway.
       (2) For taxable years beginning on or after January 1,
  2026, the owner of a resilient building is eligible to receive a
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      Florida Senate - 2025                                          SB 62
      40-00003B-25                                              202562__
  credit against the tax imposed by this chapter as specified in
  subsection (3). A resilient building may qualify for the tax
  credit under this section only once.
       (a) To claim a credit under this section, a building owner
  must file an application for a tax credit with the Department of
  Environmental Protection on a form prescribed by the Department
  of Environmental Protection no later than March 1 of the year
  immediately following the year of the building’s LEED
  certification. The Department of Environmental Protection may
  allow applications to be filed electronically. The building
  owner must verify the application under oath, under the penalty
  of perjury, and the application must contain all of the
  following:
       1. Documentation evidencing the type of LEED certification
  that was granted for the building that is the subject of the
  application.
       2. The date on which LEED certification was granted.
       3. A statement by the building owner that, for the purpose
  of research, the resilient building’s energy use information
  will be reported in every year of the 5-year credit period to
  the Department of Environmental Protection using the ENERGY STAR
  Portfolio Manager. The Department of Environmental Protection
  may publish the reported energy use information but may disclose
  such data only in the aggregate or individually without
  identifying information.
       4. Other information the Department of Environmental
  Protection deems necessary to make a proper review and determine
  eligibility.
       (b) No later than 30 days after a building owner submits a
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       Florida Senate - 2025                                          SB 62
       40-00003B-25                                                202562__
   completed application for the tax credit, the Department of
   Environmental Protection shall do one of the following:
        1. If the building owner is not eligible for a tax credit,
   notify the building owner in writing of the reasons the building
   owner is not entitled to a tax credit.
        2. If the building owner is eligible for a tax credit,
   issue a letter to the building owner which includes the name of
   the taxpayer, the address of the resilient building, the amount
   of the tax credit as specified in subsection (3), and the tax
   years for which the building owner is eligible for the tax
   credit. The building owner must attach the letter from the
   Department of Environmental Protection to the tax return on
  which the credit is claimed.
       (c) A building owner may file only one application with the
  Department of Environmental Protection for each resilient
  building, except that a building owner may file a subsequent
  application if the building owner’s first application was denied
  or withdrawn because of errors or omissions in the application
  and the building owner corrected such errors or omissions in the
  subsequent application.
       (3)   If the resilient building that is the subject of an
  application filed under subsection (2) has:
       (a) A gold or silver BD+C LEED certification that fulfills
  the LEED resilience pathway, the building owner must receive a
  tax credit equal to 50 cents per square foot of the building
  every year for 5 years.
       (b) A platinum BD+C LEED certification that fulfills the
  LEED resilience pathway, the building owner must receive a tax
  credit equal to $1 per square foot of the building every year
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       Florida Senate - 2025                                          SB 62
       40-00003B-25                                               202562__
  for 5 years.
       (c) A gold or silver O+M LEED certification that fulfills
  the LEED resilience pathway, the building owner must receive a
  tax credit equal to $1 per square foot of the building every
  year for 5 years.
       (d) A platinum O+M LEED certification that fulfills the
  LEED resilience pathway, the building owner must receive a tax
  credit equal to $2 per square foot of the building every year
  for 5 years.
       (4)(a) If the credit granted under this section is not
  fully used in any one taxable year because of insufficient tax
  liability on the part of the building owner, or because the
  building owner is not subject to tax under this chapter, the
  unused amount may be carried forward for a period not to exceed
  5 taxable years or may be transferred in accordance with
  paragraph (b). The carryover or transferred credit may be used
  in the year approved or any of the 5 subsequent taxable years
  when the tax imposed by this chapter for that taxable year
  exceeds the credit for which the building owner or transferee
  under paragraph (b) is eligible in that taxable year under this
  subsection and after applying the other credits and unused
  carryovers in the order provided by s. 220.02(8).
       (b)1. The credit under this section may be transferred, in
  whole or in part:
       a. By written agreement to a taxpayer subject to the tax
  under this chapter; and
       b. At any time after receipt of the letter of eligibility
  specified in subparagraph (2)(b)2., or during the 5 taxable
  years following the taxable year the credit was originally
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       Florida Senate - 2025                                          SB 62
       40-00003B-25                                               202562__
  earned by the building owner.
        2. The written agreement required for transfer under this
  paragraph must:
        a. Be filed jointly by the building owner and the
  transferee with the department within 30 days after the
  transfer, in accordance with rules adopted by the department;
  and
        b. Contain all of the following information: the name,
  address, and taxpayer identification number for the building
  owner and the transferee; the amount of the credit being
  transferred; the taxable year in which the credit was originally
  earned by the building owner; and the remaining taxable years
  for which the credit may be claimed.
        (5) If the recipient of the credit granted under this
  section in any year fails to provide the energy use information
  required under subparagraph (2)(a)3., the Department of
  Environmental Protection must rescind the authorization for the
  credit. Within 10 days after the date on which the building
  owner was required to report the information, the Department of
  Environmental Protection shall send a notice informing the
  recipient of the credit of the Department of Environmental
  Protection’s intent to rescind the credit. If the recipient does
  not provide the information within 20 days after the date the
  notice was sent, the Department of Environmental Protection must
  notify the department of the rescindment of the recipient’s tax
  credit, and the department may not allow the credit to be taken.
        (6) The department and the Department of Environmental
  Protection shall adopt rules to implement this section.
        Section 2.   Section 403.8053, Florida Statutes, is created
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       Florida Senate - 2025                                          SB 62
       40-00003B-25                                                202562__
  to read:
       403.8053 Florida Resilient Building Advisory Council.—
       (1) The Florida Resilient Building Advisory Council, an
  advisory council as defined in s. 20.03(7), is created adjunct
  to the Department of Environmental Protection. The purpose of
  the advisory council is to provide the department and the
  Legislature with recommendations on policies to foster and
  enhance resilient buildings and hurricane resiliency in this
  state.
       (2) The Department of Environmental Protection shall post
  on its website any proposed policies from the advisory council.
       (3)   The advisory council shall be composed of the following
  members, who shall serve at the pleasure of their appointing
  authorities:
       (a) A representative from the Florida State University, who
  shall serve as co-chair and be appointed by the Governor.
       (b) A representative of the Florida Gulf Coast University
  U.A. Whitaker School of Engineering, who shall serve as co-chair
  and be appointed by the President of the Senate.
       (c) A representative of the University of Florida College
  of Design, Construction, and Planning’s Sustainability and the
  Built Environment program, who shall serve as co-chair and be
  appointed by the Speaker of the House of Representatives.
       (d) A representative of the University of Miami, who shall
  be appointed by the President of the Senate.
       (e) A representative of the University of South Florida,
  who shall be appointed by the Speaker of the House of
  Representatives.
       (f)   Five members appointed by the Governor.
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       Florida Senate - 2025                                         SB 62
       40-00003B-25                                                202562__
       (g)   Five members appointed by the President of the Senate.
       (h) Five members appointed by the Speaker of the House of
  Representatives.
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  The members appointed must have specialized knowledge regarding
  resilient building design and construction, resilient building
  operations and maintenance, policy innovation and incentives,
  and building and community challenges.
       (4) When appointing members under subsection (3), the
  Governor, the President of the Senate, and the Speaker of the
  House of Representatives shall make reasonable efforts to
  appoint persons to the advisory council who include the
  following:
       (a) Five members who are representatives of local
  government.
       (b) Two members who are representatives of building codes
  and standards organizations.
       (c) Two members who are representatives of sustainable or
  resilient building certification organizations.
       (d) One member who is an architect licensed in this state.
       (e) One member who is an engineer licensed in this state.
       (f) One member who is a representative of the commercial
  and residential property insurance industry.
       (g) Two members who have expertise in renewable energy and
  energy storage systems.
       (h) One member who has expertise in building-grid
  integration.
       (5)   Advisory council members must be appointed no later
  than August 1, 2025. Members shall serve 4-year terms, except
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       Florida Senate - 2025                                          SB 62
       40-00003B-25                                                202562__
  that the initial terms must be staggered. The Governor, the
  President of the Senate, and the Speaker of the House of
  Representatives shall each initially appoint three members for a
  term of 3 years, two members for a term of 2 years, and one
  member for a term of 1 year. Members of the advisory council
  shall serve without compensation but are entitled to
  reimbursement for per diem and travel expenses pursuant to s.
  112.061.
       (6)   The advisory council shall meet at the call of the co-
  chairs at a time and location in this state designated by the
  co-chairs, provided that the first meeting must occur no later
  than November 1, 2025, and that subsequent meetings must occur
  no less than semiannually thereafter.
       (7)   The department shall provide staffing and
  administrative assistance to the advisory council in performing
  its duties.
       (8)   This section expires June 30, 2030, unless reviewed and
  saved from repeal through reenactment by the Legislature.
       Section 3.   Paragraph (o) of subsection (8) of section
  213.053, Florida Statutes, is amended to read:
       213.053 Confidentiality and information sharing.—
       (8) Notwithstanding any other provision of this section,
  the department may provide:
       (o) Information relative to ss. 220.1845, 220.197, 220.199,
  and 376.30781 to the Department of Environmental Protection in
  the conduct of its official business.
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  Disclosure of information under this subsection shall be
  pursuant to a written agreement between the executive director
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       Florida Senate - 2025                                          SB 62